Corporate Tax Comparison

Colombia vs Peru

Compare Colombia and Peru corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Colombia: 4/05/2026 · Peru: 4/04/2026

Base Country/Region

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Compare Corporate Tax

Colombia

Peru

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Colombia: 4/05/2026 · Peru: 4/04/2026

Corporate Income Tax (CIT)

Colombia

Peru

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

29.5

CIT Return Due Date:

Between April and May, depending on the tax ID of each taxpayer.

CIT Return Due Date:

The first week of April.

CIT Payment Due Date:

According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.

CIT Payment Due Date:

The first week of April.

CIT Estimated Payment Due Date:

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

CIT Estimated Payment Due Date:

12 monthly installments.

Withholding Tax (WHT)

Colombia

Peru

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5/4.99/30

Value-Added Tax (VAT)

Colombia

Peru

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Peru

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Colombia

Peru

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

29.17%

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

38.68%

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